Request for Authority to Use Computer-Generated Printouts for the Company's Book of Accounts
BIR Ruling No. 230-91 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 6, 1991
Full text
November 6, 1991 BIR RULING NO. 230-91 235 011-88 230-91 Gentlemen : This refers to your letter dated July 29, 1991, requesting for authority to use computer-generated printouts for your company's book of accounts. In reply, please be informed that your request is hereby granted subject to the following conditions: 1. A readable printout of the information/accounting data should be made available or verifiable; and 2. Diskettes containing records, classification and summary of transactions shall be subject to examination and inspection of internal revenue officers as if they are the traditional book of accounts, in accordance with Section 235 of the Tax Code. Very truly yours, (SGD.) JOSE U. ONG Commissioner
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